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Side-Lights Upon the Assessment and Collection of the Mediæval Subsidies Author(S): James F

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Side-Lights Upon the Assessment and Collection of the Mediæval Subsidies Author(S): James F Side-Lights upon the Assessment and Collection of the Mediæval Subsidies Author(s): James F. Willard Source: Transactions of the Royal Historical Society, Vol. 7 (1913), pp. 167-189 Published by: Cambridge University Press on behalf of the Royal Historical Society Stable URL: http://www.jstor.org/stable/3678420 Accessed: 27-06-2016 09:24 UTC Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at http://about.jstor.org/terms JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact [email protected]. Cambridge University Press, Royal Historical Society are collaborating with JSTOR to digitize, preserve and extend access to Transactions of the Royal Historical Society This content downloaded from 128.197.26.12 on Mon, 27 Jun 2016 09:24:59 UTC All use subject to http://about.jstor.org/terms SIDE-LIGHTS UPON THE ASSESSMENT AND COLLECTION OF THE MEDIAEVAL SUBSIDIES. By Professor JAMES F. WILLARD, Ph.D. Read June 19, 1913. ONE of the most striking phenomena of the financial history of the thirteenth century was the introduction and the rapid increase in use of the principle of national direct taxation of personal property. In the first half of that century the successor of the danegeld, the carucage, was dropped from the financial system; scutages as well as the other feudal dues were proving to be difficult to collect; and it remained to develop new methods of raising a revenue. The new principle of direct taxation of personal property was shown to be both workable and remunerative during the reign of Henry III, and it was seized upon with avidity by Edward I during the financial strain caused by his wars with Wales and France. During the fourteenth century the lay subsidies, as such taxes may be called, were levied frequently whenever there was a special need. The new kind of tax had several marked characteristics by which it may be recognised. It was, in the first place, levied upon all the people, bond and free, without dis- tinction of status in society or tenure of landholding; it was a tax upon personal property, upon movables according to the technical language of the mediaeval officials ; and it was a grant of a proportional share, a ninth, a tenth, a twentieth of the value of such movables for the use 1 During the fourteenth century the clergy granted taxes in con- vocation and there was a separation between clerical and lay subsidies. Yet, even then, they were taxed with the laymen for personal property upon temporal lands acquired since 20 Edward I, the date of the taxation of Pope Nicholas IV. This content downloaded from 128.197.26.12 on Mon, 27 Jun 2016 09:24:59 UTC All use subject to http://about.jstor.org/terms 168 TRANSACTIONS OF THE ROYAL HISTORICAL SOCIETY of the government. From its beginnings it was always an extraordinary tax, requiring the assent of a national assembly, a council or parliament, before it could be imposed upon the nation. After passing through a period of uncertain experi- mentation, the new tax acquired a recognised standing in the mediaeval financial system owing to the use made of it by Henry III. Four such subsidies were levied during his reign, an average of one in approximately fourteen years., Edward I, however, seems to have realised the manifold advantages of the principle and made far more use of it. There were nine such subsidies levied during his reign, an average of one in a little less than four years.2 When he was at war with the French and Welsh the new form of taxation was his most remunerative source of revenue. The dates of the grants are instructive. Such subsidies were granted in 1275, 1283, and 129o0; then, when the strain became greater, in 1294, 1295, 1296, and 1297. The remaining two subsidies were granted in 1301 and 1306. During the reign of Henry III the same proportion of the value of their personal goods was demanded from the inhabitants of the rural districts as from the dwellers in the urban centres. This precedent was followed in the first three subsidies of the following reign. In 1294, however, the practice was begun of differentiating between the rural and urban districts. The tax of that year was a sixth and tenth. From the men of the cities, boroughs, and ancient demesne a sixth part of their movables was demanded, while from the men of the rural districts, with the exception of those living on ancient demesne land, was demanded only the tenth part of their goods. The plan of separating the rates was followed in three of the 1 A fifteenth (1225), a fortieth (1232), a thirtieth (1237), and a twentieth (1270). 2 A fifteenth (1275), a thirtieth (1283), a fifteenth (1290), a tenth and sixth (1294), an eleventh and seventh (1295), a twelfth and eighth (1296), a ninth (1297), a fifteenth (1301), and a thirtieth and twentieth (1306). This content downloaded from 128.197.26.12 on Mon, 27 Jun 2016 09:24:59 UTC All use subject to http://about.jstor.org/terms ASSESSMENT AND COLLECTION OF MEDIEVAL SUBSIDIES 169 five subsidies levied during the remainder of Edward's reign. To Edward II seven subsidies were granted, in all but two of which the plan of differentiating between town and country was followed.' The first subsidy of the reign of Edward III, that of 1327, was a twentieth of movables; the second, a fifteenth and tenth; then the methods of assessment and collection which had been developing for over one hundred years gave place to a new plan. In 1334 there was a considerable amount of complaint made of the alleged corrupt practices used in the collection of the subsidy of 1332. This agitation led to an investi- gation of the charges and to a special form of assessment and collection for the subsidy of 1334.2 The assessment took this form: royal commissioners were sent to the various units of taxation, usually the townships and boroughs, and there entered into an agreement with the people of those districts upon the sum to be paid by them to the King for the fifteenth and tenth. These investigations, added to the evidence gathered elsewhere, showed all too clearly that the charges of corruption were well founded. When, therefore, in 1336, the next subsidy was granted, Parliament demanded and the King agreed that the fifteenth and tenth of that year should be of the same amount as that of the newly and justly assessed tax of 1334.3 Whenever such taxes were granted thereafter, the same principle was adhered to, the standard in each case being the subsidy next preceding the present grant. Barring exemptions or special re-assessments for cause, within each county the amount paid by every township and borough remained the same as that agreed upon in 1 A twentieth and fifteenth (1307), a twenty-fifth (1309), a twentieth and fifteenth (I313), a twentieth and fifteenth (1315), a sixteenth and fifteenth (1316), an eighteenth and twelfth (1319), and a tenth and sixth (1322). 2 Rotuli Parliamentorum, ii. 447-448. 3 Fine Roll, No. 136 (io Edward III), m. 17. The writs are dated April 7, 1336. This content downloaded from 128.197.26.12 on Mon, 27 Jun 2016 09:24:59 UTC All use subject to http://about.jstor.org/terms 170 TRANSACTIONS OF THE ROYAL HISTORICAL SOCIETY 1334, as long as the fifteenths and tenths, in this form, persisted. The official documents speak of proportional rates, but the fact was that there was no necessary relation- ship between the amount of personal property held by any individual and the sum that he paid to the collector of the subsidy. A grant of a fifteenth and tenth by Parliament meant that the government would receive, sooner or later, approximately ?38,000, that being about the value of the subsidy of 1334. This brief description of the increasing importance of the new tax has paved the way for a discussion of the methods of its assessment and collection. In order to avoid dealing with the long period during which the principle of direct taxation of movables was still largely in the experimental stage, or with that of the new system which came into being after 1334, this discussion will be limited to the period 1290-1332. Immediately after a tax upon movables was granted by Parliament, several men were appointed for each county to take charge of the assessment and collection of the tax. These were known as the chief or head taxors and collectors. With the writ notifying them of their appoint- ment there were sent certain formal directions as to the manner of this assessment and collection. These were called the 'form' of the taxation. From this form it is possible to gain a knowledge of what the duties of the assessors and collectors were. The general principle used in the assessment of personal property was the same throughout the period under discussion, this principle being that such property should be valued by juries, composed of men selected from the local districts directly concerned. All movables, unless they were specifically exempted, were to be valued, and every man, unless he was specially excused, was to pay to the subsidy in proportion to the assessed valuation of his property.
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